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Conceptul de depreciere în evaluare și tipurile sau cauzele deprecierii

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cris.sourceIdoai:irek.ase.md:123456789/1737
dc.creatorFrunze, Rodica
dc.date2021-12-30T07:31:38Z
dc.date2021-12-30T07:31:38Z
dc.date2014-04
dc.date.accessioned2023-11-13T20:51:34Z
dc.date.available2023-11-13T20:51:34Z
dc.descriptionFRUNZE, Rodica. Conceptul de depreciere în evaluare și tipurile sau cauzele deprecierii. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 231-234. ISBN 978-9975-75-710-2.
dc.descriptionPreviously was specified that the concept of depreciation accounting is different loyal to the concept of depreciation valuation discipline. Grant defines “depreciation of evaluation” as a “difference in value of an oldest existing property and a new hypothetical property, taken as a standard of comparison”. He goes on explaining that “the impairment evaluation should quantify a inferiority of the value”. Those three types or recognized causes, traditionally of depreciation, are physical wear, functional depreciation and economic depreciation.
dc.formatapplication/pdf
dc.identifier978-9975-75-710-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1737
dc.identifier.urihttps://cris.ase.md/handle/123456789/4466
dc.languageother
dc.publisherASEM
dc.subjectevaluarea deprecierii
dc.subjectamortizare
dc.titleConceptul de depreciere în evaluare și tipurile sau cauzele deprecierii
dc.typeArticle
dspace.entity.typePublication
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